Authorised representative rules govern who may appear in GST proceedings and specify eligibility and disqualification criteria. The provision allows appearance in GST proceedings by an authorised representative instead of personal attendance except where personal examination is required, and defines authorised representative to include relatives or regular employees, practising advocates, practising chartered accountants, cost accountants, company secretaries, certain retired commercial tax officers subject to a one year post retirement bar, and authorised goods and services tax practitioners. It establishes disqualifications - dismissal from government service, conviction for related offences, prescribed misconduct, and insolvency - and provides that disqualification under Central, other State or Union Territory GST laws operates correspondingly under this Act.